{"abstract":"This temporary rule implements the quarterly excise tax payment procedure for small alcohol excise taxpayers contained in section 11127 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, which amended section 5061 of the Internal Revenue Code of 1986. Before passage of this law, most Federal alcohol excise taxpayers paid the tax on a semimonthly basis. We are amending the applicable regulations on a temporary basis to incorporate the legislative change allowing quarterly payments. We also are soliciting comments from all interested parties on the implementation of this new procedure through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.","action":"Temporary rule; Treasury decision.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Alcohol and Tobacco Tax and Trade Bureau","name":"Alcohol and Tobacco Tax and Trade Bureau","id":18,"url":"https://www.federalregister.gov/agencies/alcohol-and-tobacco-tax-and-trade-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/18","parent_id":497,"slug":"alcohol-and-tobacco-tax-and-trade-bureau"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/02/02/06-981.html","cfr_references":[{"chapter":null,"citation_url":null,"part":19,"title":27},{"chapter":null,"citation_url":null,"part":24,"title":27},{"chapter":null,"citation_url":null,"part":25,"title":27},{"chapter":null,"citation_url":null,"part":26,"title":27},{"chapter":null,"citation_url":null,"part":70,"title":27}],"citation":"71 FR 5598","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: This temporary rule is effective on January 1, 2006.","disposition_notes":null,"docket_ids":["T.D. TTB-41"],"dockets":[],"document_number":"06-981","effective_on":"2006-01-01","end_page":5605,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/02/02/06-981.xml","html_url":"https://www.federalregister.gov/documents/2006/02/02/06-981/quarterly-excise-tax-filing-for-small-alcohol-excise-taxpayers-2005r-441p","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-981?publication_date=2006-02-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-02-02/06-981/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":235,"last_updated":"2026-06-07 20:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-02-02/pdf/06-981.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-02-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/02/02/06-981.txt","regulation_id_number_info":{"1513-AB17":{"issue":"200810","html_url":"https://www.federalregister.gov/regulations/1513-AB17/quarterly-excise-tax-filing-for-small-alcohol-excise-taxpayers","title":"Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200810&RIN=1513-AB17&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1513-AB17"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T18:09:22Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":5598,"subtype":null,"title":"Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers (2005R-441P)","toc_doc":"Small alcohol excise taxpayers; quarterly excise tax filing","toc_subject":"Alcohol, tobacco, and other excise taxes:","topics":["Administrative practice and procedure","Alcohol and alcoholic beverages","Authority delegations (Government agencies)","Beer","Chemicals","Claims","Electronic funds transfers","Excise taxes","Exports","Food additives","Freedom of information","Fruit juices","Gasohol","Imports","Labeling","Law enforcement","Liquors","Packaging and containers","Penalties","Puerto Rico","Reporting and recordkeeping requirements","Research","Scientific equipment","Security measures","Spices and flavorings","Stills","Surety bonds","Transportation","Vinegar","Virgin Islands","Warehouses","Wine"],"type":"Rule","volume":71}